2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 3 - Transient Room Tax
Section 306 - Purchaser relief from liability.

59-12-306. Purchaser relief from liability.

• (1)
  • (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if:
    • (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission:
      • (A) on a tax rate;
      • (B) on a boundary;
      • (C) on a taxing jurisdiction; or
      • (D) in the taxability matrix the commission provides in accordance with the agreement; or
    • (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission:
      • (A) on a tax rate;
      • (B) on a boundary;
      • (C) on a taxing jurisdiction; or
      • (D) in the taxability matrix the commission provides in accordance with the agreement.
  • (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is:
    • (i) fraudulent;
    • (ii) intentional; or
    • (iii) willful.

• (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if:
  • (a) the purchaser's seller or certified service provider relies on:
    • (i) incorrect data provided by the commission:
      • (A) on a tax rate;
      • (B) on a boundary; or
      • (C) on a taxing jurisdiction; or
    • (ii) an erroneous classification by the commission:
      • (A) in the taxability matrix the commission provides in accordance with the agreement; and
      • (B) with respect to a term:
        • (I) in the library of definitions; and
        • (II) that is:
          • (Aa) listed as taxable or exempt;
          • (Bb) included in or excluded from "sales price"; or
          • (Cc) included in or excluded from a definition; or
  • (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on:
    • (i) incorrect data provided by the commission:
      • (A) on a tax rate;
      • (B) on a boundary; or
      • (C) on a taxing jurisdiction; or
    • (ii) an erroneous classification by the commission:
      • (A) in the taxability matrix the commission provides in accordance with the agreement; and
      • (B) with respect to a term:
        • (I) in the library of definitions; and
        • (II) that is:
          • (Aa) listed as taxable or exempt;
          • (Bb) included in or excluded from "sales price"; or
          • (Cc) included in or excluded from a definition.

Enacted by Chapter 384, 2008 General Session